Promoting social welfare can include lobbying and advocacy for issues and legislation, but not outright political campaign activity.

WSJ: IRS Scrutiny Was Deeper Than Thought

Of the 296 applications that were selected as "potential political cases, " 91 of them, or 31%, were selected for scrutiny even though they showed no evidence of major political campaign activity.

WSJ: Review & Outlook: Democrats and the IRS

That social-welfare activity can include lobbying and advocating for issues and legislation, but not outright political-campaign activity.

WSJ: Wider Problems Found at IRS